Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Construction of Educational Institution Non-Commercial in Nature, Exempt from Service Tax: CESTAT
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CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) held that the construction of an educational institution, being non-commercial in nature, is exempt from service tax. The tribunal reiterated the principle that services provided to or by educational institutions, which are not aimed at profit-making, generally fall under the exemption category from service tax under the relevant provisions of the law.
